Create a statement of cash flows using changes columns:

A Acct. No. Account Title 100 Cash 102 Accounts Receivable, net 104 Merchandise Inventory, net 106 Office Supplies 107 Prepaid Expenses 120 Equity Investments - Trading 122 Investments Held to Maturity 140 Land 145 Building 146 Accumulated Depreciation - Building 151 Equipment 152 Accumulated Depreciation - Equipment 153 Office Furniture 154 Accumulated Depreciation - Office Furniture 201 Accounts Payable 202 Wages Payable 203 Interest Payable 204 Dividends Payable 205 Uncamed Rent 206 Customer Refunds Payable 250 Notes Payable - Long Term 251 Bonds Payable - Long Term 252 Premium on Bonds Payable 253 Discount on Bonds Payable 252 Mortgage (Warehouse) Payable 300 Common Sack $1,100,000,000 301 Paid In Capital - Excess of Par Common Stock 330 Retained Earnings 331 Cash Dividends 340 Treasury Stack 500 Sales 600 Cast of Goods Sold 700 Wage Expense (hourly workers) 701 Salaries Expense (Exempt Staff 702 Marketing Expense 703 Travel and Entertainment Expense 704 Bad Debt Expense 706 Property Tax Expense 706 Office Maintenance & Repair Expense 707 Legal Expenses Outstanding July 31, 2019 Adjusted Trial Balance Dr. 583,730.00 445,000.00 497,430.00 1.250.00 12,500.00 59,650.00 23.850.00 1,000,000.00 2,500,000.00 170,000.00 32,500.00 38,000.00 1,750,199.00 794,515.00 89,000.00 65,000.00 525.00 6,500.00 111,200.00 D Cr. 312,500.00 85,000.00 18.250.00 355,000.00 6,000.00 35,600.00 12,000.00 200,000.00 248,000.00 65,500.00 1,177,250.00 2,351,400.00 3,457,984.00 E CHANGES COLUMNS Used ONLY for Statement of cash flows Debit Credit 21,470.00 (19,500.00) 100,170.00 5,250.00 (2,000.00) 26,800.00 32,100.00 500,000.00 1,000,000.00 35,000.00 10,000.00 200,000.00 50,000.00 (241,004.00) 4,585.00 140,000.00 10,000.00 85,075.00 3,400.00 38,800.00 30,000.00 5,400.00 87,500.00 11,000.00 2,000.00 37,420.00 (2,000.co) (6.800.00) 200,000.00 200,000.00 550,000.00 15.500.00 498.410.00 517,741.00 G July 31, 2020 Adjusted Trial Balance Dr. 605,200.00 425,500.00 597,800.00 6.500.00 10,500.00 86.450.00 55.950.00 1.500,000.00 3.500.000,00 205,000.00 42,500.00 200,000.00 88,000.00 1,509,196.00 799,500.00 229,000.00 75,000.00 85,500.00 9.900.00 150,000.00 30.000.00 5,400.00 Cr J M Additional Notes for Statement of Cash Flows Change in cash not required in operating activites, but should match net Increase or decrease in cash L 400.000.00 Use depreciation expense from income statement 96.000.00 Use depreciation expense from income statement 18.250.00 Use depreciation expense from income statement 393,420.00 4,000.00 29,000.00 212,000.00 400.000.00 798.000.00 81,000.00 1,177.250.00 2,849.810.00 3,975,725.00 708 Insurance Expense 709 Miscellaneous Expense 710 Office Supplies Expense 711 Telecommunications Expense 712 Depreciation Expense - Building 713 Depreciation Expense - Equipment 714 Depreciation Expense - Office Furniture 800 Rent Income 802 Gain on Sale of Equity Investment Securities - Trading 900 Interest Expense 902 Loss on sale of Held to Maturity Investments Total Net Income (Loss) 1,500.00 48,985.00 400.00 62,500.00 17,000.00 3,250.00 5,000.00 4,000.00 8,323,484.000 2,959,574.00 8,323,484.000 3,457,984.00 498,410.00 2,000.00 4,940.00 335.00 10,000.00 25,000.00 (11,000.00) 8,500.00 12,000.00 35,000.00 56,000.00 26,250.00 2,157,971.00 2,157,971.00 (2,959,574.00) (3,457,984.00) (498,410.00) 3,500.00 53,925.00 735.00 10,000.00 87,500.00 6,000.00 11,750.00 12,000.00 35,000.00 61,000.00 30,250.00 10,481,455.000 10,481,455.000